• Title/Summary/Keyword: 질의 의미 해석

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The Strategic Financial Reporting: Evidence from Directors' and Officers' Liability Insurance (전략적 재무보고: 임원배상책임보험제도를 이용한 연구)

  • Choi, Jeong-mi
    • Journal of Digital Convergence
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    • v.15 no.1
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    • pp.77-84
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    • 2017
  • This study investigates the association between financial reporting strategy and the directors' and officers' liability insurance. Since D&O insurance protects officers and directors against the risks of shareholder litigation, it is possible that, because of moral hazard, managers will be more willing to participate in opportunistic financial reporting such as earnings manipulation when they are covered by a generous D&O insurance policy. This paper examines the association between D&O insurance and financial reporting, specifically whether the purchase of D&O insurance affects earnings manipulation. On the other side, the firms engage earnings management are willing to purchase D&O insurance, this study tests whether earnings manipulation affects D&O purchases using listed firms in Korean stock market from 2006 to 2008. This paper finds that firms with higher discretionary accruals are less likely to purchase D&O insurance implies that managers who are participating in earnings manipulation are not willing to purchase D&O insurance. The relation between discretionary accruals and D&O is significantly negative which indicate D&O insurance purchase does not trigger earnings manipulation rather it alleviates opportunistic reporting behavior.

A Constitutive Model Using the Spacing Ratio of Critical State (한계상태 간격비를 이용한 구성모델)

  • Lee, Seung-Rae;O, Se-Bung;Gwan, Gi-Cheol
    • Geotechnical Engineering
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    • v.8 no.2
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    • pp.45-58
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    • 1992
  • An elasto-plastic constitutive model for geological materials, which satisfies the flezibility and stability at the same time, can be used in a number of geotechnical problems. Using the spacing ratio of critical state, a flexible model is proposed based on the stability of modified Camflay model. The spacing ratio of critical state can be simply evaluated, and practically used in describing the undrained shearing behavior of clay. The proposed model has precisely predicted the stress paths and stress -strain relationships, compared with the modified Camflay model, with respect to undrained triaxial test results. Besides, the effects of strain rate, creep, and relaxation can also be considered. Using the quasi-state boundary surface, the constitutive relations are well predicted. Therefore, it is found that the assumption of associative flow rule is well posed for undrained behavior of normally consolidated clay.

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A Study on the Characteristics of Information Design in Multimedia Design (멀티미디어디자인에서 정보디자인 특성에 관한 연구)

  • 류시천
    • Archives of design research
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    • v.17 no.1
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    • pp.63-76
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    • 2004
  • Although information design principles had originated from the graphic design field including publishing design in 1970s, information design have taken one of the most important positions in multimedia design fields as the present since Richard Saul Wurmn started his researches on information design and its practical application on internet environments. However, relatively little researches have been performed for building identity of information design in multimedia design fields so far and moreover in some cases, information design is likely to be narrowly viewed as 'the representation of a piece of information and its visualization' which was defined in traditional graphic design field. This research circumstance leads the study to investigate characteristics of information design in current multimedia design with contingent perspective which is compared to the traditional information design. The study results suggest 5 characteristics of information design including 'suggesting context & finding out information hierarchy', 'access of integrated consideration & share of information control', 'using of multi-dimensional media & content first', 'stabilization of information quality & combinational understanding of meaning', 'bilateral information representation & user's knowledge expansion'. Future researches, based on the results of the study, are expected to be expanded to a degree with argument for inter-dependent and/or exclusive characteristics of adjacent fields of information design such as interface design, interaction design and experience design.

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Study on Polymer-Modified Self-Healing Asphalt (고분자를 이용한 자가치유 아스팔트에 관한 연구)

  • Yang, Dong-Geon;Yoo, Pyeong-Jun;Hong, Young-Keun
    • Elastomers and Composites
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    • v.49 no.2
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    • pp.134-143
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    • 2014
  • Polymers are introduced to neat asphalt to prepare self-healing asphalt. The polymers are Surlyn, Nylon and polyethyleneterephtalate(PET). Since they are known as having high intermolecular force, they have high processing temperature. Therefore they are hardly introduced into the asphalt as bulk state. So in this study, they are introduced as solutions. Polymer-modified asphalts showed excellent modification effect and also healing effect. 5% polymer added asphalt showed more than 18% increased tensile strength. This tensile strength increment can be explained by polymer's intermolecular forces. Especially Surlyn interacts with asphalt molecules by hydrogen bonding and also with metals in asphalt by ionic bonding. When it comes to healing aspect the healing efficiency of Surlyn increased to 138% based on tensile strength. That of PET increased to 141% based on complex modulus and in case of Nylon it increased to 131% based on impact strength. This tells that in dealing with healing efficiency the important considering factors are not only the intermolecular forces of the polymers but also the interaction between the polymer and asphalt molecules.

The Lived Experience of the Change of the Body in Young-Old Adults (초기노인의 신체 변화 경험에 관한 현상학적 연구)

  • Lee, Su-Jin;Lee, Young-Hee
    • Journal of Convergence for Information Technology
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    • v.11 no.1
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    • pp.34-44
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    • 2021
  • This study aimed to understand the meaning and essence of the experience of bodily change in young-old adults. van Manen's hermeneutic phenomenological method was utilized. Study participants were 11 elderly who 65 to 74 residing in J city. Data were collected from in-depth individual interviews with the participants from July to September 2016. The essential themes were identified regarding the experience of bodily change in young-old adults: 'self-pity about perceived aging', 'myself projected onto others', 'wants to hold on passing of the time', and 'priority on wellbeing than appearance'. The present findings can be used as important basic data for the development of nursing interventions and improving quality of life for young-old adults.

Occurrence of Radioactive Minerals and U-Th Geochemistry of the Weolaksan and Sokrisan Granite in the Central Ogcheon Belt (중부 옥천대 월악산과 속리산 화강암의 방사성 광물 산출상태와 U-Th 지구화학)

  • Hwang, Jeong
    • The Journal of Engineering Geology
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    • v.32 no.2
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    • pp.295-310
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    • 2022
  • The Weolaksan and Sokrisan granites yield high SiO2 and alkali (Na2O+K2O) contents and low CaO and P2O5 contents. The Al saturation index is ≥1.3, which indicates that the granites are peraluminous. The mean U and Th contents are 8.3 and 39.3 ppm, respectively, higher than typical Mesozoic granites in South Korea and about twice the global mean for granitic rocks. The causes of such high radioelement contents are related to high degrees of fractionation and the crustal origin of the granites. U- and Thbearing radioactive minerals occur in the granites include zircon, thorite, monazite, xenotime, fergusonite and uraninite. The fact that the mean Th/U ratio of the granites (5.4) is similar to the global average crustal value suggests that the radioelement contents of granite were controlled by the crustal source material. Given the correlation of Zr, Y, and heavy rare earth elements for U and Th, radioelements are more likely hosted by xenotime than zircon and monazite.

Shell Deposits in the Lower Cretaceous Hasandong Formation from Daesong-ri, Geumnam-myeon, Hadong-gun - Occurrences, Taphonomy, Paleoenvironments, and Implications in Geological Heritage - (하동군 금남면 대송리 부근의 하산동층에서 산출되는 패각화석층 - 산상, 화석화과정, 고환경 및 지질유산으로서의 의미 -)

  • Paik, In Sung;Kim, Na Young;Kim, Hyun Joo
    • Korean Journal of Heritage: History & Science
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    • v.44 no.1
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    • pp.4-29
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    • 2011
  • Paleoenvironments of the shell deposit-bearing sequence in the Hasandong Formation at Daesong-ri area, Hadong-gun, Korea, are interpreted on the basis of sedimentary facies and taphonomy of the shell deposits, with a discussion of their stratigraphic implications. A shell deposit-bearing sequence without reddish beds is mostly grayish, and the bedding is laterally extensive. These deposits are interpreted to have been formed in sandflats, mudflats, and shallow lakes generated by flooding on an alluvial plain. The shell deposits are classified into three types according to the occurrence, and the concentration of a single species of Brotiopsis wakinoensis in the shell deposits is deemed to have been attributed to the exclusive inhabitation of the genus Brotiopsis. Type 1 and 2 shell deposits are interpreted to have been fossilized in sandflats and mudflats after death in their habitat of shallow lakes and subsequent transformation by sheetflooding and lake flooding. Type 3 shell deposits are interpreted to have been fossilized in their habitat of shallow lakes during a stabilized period of lake development. The development of the shell deposit-bearing lacustrine sequence in a few tens of meters in thickness in the Hasandong Formation of fluvial deposits is compared to the shift of depositional environments from the Hasandong Formation (fluvial deposits) through the Jinju Formation (lacustrine deposits) to the Chilgok Formation (alluvial plain deposits), which suggests that additional lithostratigraphic classification is needed in the Hasandong Formation. The shell deposits at the study area can provide valuable data to understanding the paleoenvironments during the Early Cretaceous Period of Korea, and should give basic data to evaluate the value of the Cretaceous mollusc deposits in Korea as a geological heritage.

Interpretation of Material Homogenity and Making Techniques of the Jar Coffins from the Oryangdong Kiln Site and the Ungokdong Tomb Site in Naju, Korea (나주 오량동 가마와 운곡동 분묘 유적 출토 대형전용옹관의 재료학적 동질성과 제작기법 해석)

  • Kim, Ran-Hee;Cho, Mi-Soon;Yeon, Ung;Seo, Jeong-Seog;Lee, Chan-Hee
    • Journal of Conservation Science
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    • v.26 no.3
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    • pp.229-245
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    • 2010
  • The pupose of this study was to identify the material characteristics, firing environments and making techniques for the jar coffins from the Oryangdong kiln site and the Ungokdong tomb site in Naju. All jar coffins had very similar physical, mineralogical and geochemical characteristics, although it was excavated from the different sites. The wall thickness of the jar coffins was about 2.3 to 5.3 cm. Under the microscopy, the jar coffins include a large quantity of various quartz with some microcrystalline and showed partly orthoclase and biotite. It is presumed that the mineral sherds added to maintain the thick wall and to control the percentage of contraction during drying and firing of jar coffins and it has contained about 11.4 to 19.8 %. Firing temperature of the jar coffins is estimated as 1,000 to $1,150^{\circ}C$. Also, all jar coffins and soils show similar geochemical behavior of elements and clay-mineralization degree within the site. This indicates making that the soil is probable to be a raw material of the jar coffins. But it shows different characteristics in major elements of soils which is collected at the kiln floor and the trench region of the Oryangdong kiln site because of the lack of quartz and feldspar in the soils. Therefore, it can use of the jar coffins making clay, if it goes through a simple special process such as mixing temper.

Construction and Analysis of a DNA Microarray for the Screening of Biosynthetic Genes of Secondary-Metabolites formation in Streptomyces (방선균 유래 이차대사 생합성 유전자 분석용 DNA Microarray 제작 및 해석)

  • Nam Soo Jung;Kang Dae-Kyung;Rhee Ki Hyeong;Kim Jong-Hee;Kang Sang Sun;Chang Yong Keun;Hong Soon-Kwang
    • Korean Journal of Microbiology
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    • v.41 no.2
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    • pp.105-111
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    • 2005
  • Streptomyces produces many kinds of secondary-metabolites including antibiotics. Screening of a new compound and elucidation of a biosynthetic pathway for the secondary metabolites are very important fields of biology, however, there is a main problem that most of the identified compounds are already researched compounds. To solve these problems, a microarray system that is based on the data related to the biosynthetic genes for secondary-metabolites was designed. For the main contents of DNA microarray, the important genes for the bio-synthesis of aminoglycosides, polyenes group, enediyne group, alpha-glucosidase inhibitors, glycopeptide group, and orthosomycin group were chosen. A DNA microarray with 69 genes that were involved in the bio-synthesis for the antibiotics mentioned above was prepared. The usability of the DNA microarray was confirmed with the chromosomal DNA and total RNA extracted from S. coelicolor whose genomic sequence had already been reported.

A critical study on the strategies of the employment policies for older people (고령자 고용정책의 대응전략에 대한 비판과 시민권(citizenship)의 원리를 통한 대한 모색)

  • Rhee, Ka-Oak;Lee, Ji-Young
    • 한국노년학
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    • v.25 no.2
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    • pp.171-193
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    • 2005
  • Nowadays, the employment policies for older people is requested to become the new form in the change of information, globalization, and aging. It is discussed, simultaneously, about an age integrated society as the full time jobs' continuation and social jobs after the full time jobs. The discussion of jobs' continuation include from institutional system to age integrated society. Social jobs include from public labor to social wages. jobs' continuation passes over stabilization, regarding it as ideal society. social jobs are interpreted it as residual welfare, excluding the meaning of social solidarity. In fact, most of the debates is overwhelmed by the logic of economy. And so they pass over the quality of life of individuals. Therefore, this study critics the employment policies for older people in the present situation and states a direction improving the quality of life older people.